Of course. The house maintenance fund belongs to the collection fee, and if the land increase stipulates that the collection fee is included in the house price and charged to the buyer, it can be used as transfer income, as a deduction basis but not as a deduction; If the collection fee charged separately cannot be used as transfer income, it cannot be deducted as a deduction item.

Maintenance fund use conditions:

1. The maintenance fund can only be used when the warranty period expires, the public parts of the property and the * * * facilities and equipment are overhauled, updated and transformed. The specific owners shall share the cost proportion according to the determination standard of voting rights.

2. When the maintenance fund is idle, it shall not be used for other purposes except the purchase of treasury bonds or other funds stipulated by laws and regulations.

3. Special purpose:

(1) The property management company can temporarily borrow the reserve fund equivalent to one month's daily maintenance and renewal cost of the property from the maintenance fund; Unless otherwise agreed in the property management service contract.

(2) If the house needs to be overhauled or specially maintained or updated, the advance payment agreed in the construction contract may be withdrawn, but the advance payment shall not exceed 30% of the total project amount.

(3) The owners' committee may keep a reserve fund equivalent to one month's activity funds in the account of the property management enterprise, unless otherwise decided by the owners' meeting.